The board shall have the power to: Revoke, suspend, or refuse to issue, renew, or reinstate a license; impose a fine in an amount not to exceed thirty thousand dollars plus the board’s investigative and legal costs in bringing charges against a certified public accountant, a licensee, a licensed firm, an applicant, a non-CPA violating the provisions of RCW 18.04.345, or a nonlicensee holding an ownership interest in a licensed firm; may impose full restitution to injured parties; may impose conditions precedent to renewal of a license; or may prohibit a nonlicensee from holding an ownership interest in a licensed firm, for any of the following causes:

Terms Used In Washington Code 18.04.295

  • Board: means the board of accountancy created by RCW 18. See Washington Code 18.04.025
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • CPE: means continuing professional education. See Washington Code 18.04.025
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Firm: means a sole proprietorship, a corporation, or a partnership. See Washington Code 18.04.025
  • Fraud: Intentional deception resulting in injury to another.
  • License: means a license to practice public accountancy issued to an individual under this chapter, or a license issued to a firm under this chapter. See Washington Code 18.04.025
  • Licensee: means the holder of a license to practice public accountancy issued under this chapter. See Washington Code 18.04.025
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Report: includes any form of language which disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to and/or special competence on the part of the person or firm issuing such language; and it includes any other form of language that is conventionally understood to imply such assurance and/or such special knowledge or competence. See Washington Code 18.04.025
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Rule: means any rule adopted by the board under authority of this chapter. See Washington Code 18.04.025
  • State: includes the states of the United States, the District of Columbia, Puerto Rico, Guam, the United States Virgin Islands, and the Commonwealth of the Northern Mariana Islands at such time as the board determines that the Commonwealth of the Northern Mariana Islands is issuing licenses under the substantially equivalent standards in RCW 18. See Washington Code 18.04.025
  • Subpoena: A command to a witness to appear and give testimony.
(1) Fraud or deceit in obtaining a license, or in any filings with the board;
(2) Dishonesty, fraud, or negligence while representing oneself as a nonlicensee owner holding an ownership interest in a licensed firm or a licensee;
(3) A violation of any provision of this chapter;
(4) A violation of a rule of professional conduct promulgated by the board under the authority granted by this chapter;
(5) Conviction of a crime or an act constituting a crime under:
(a) The laws of this state;
(b) The laws of another state, and which, if committed within this state, would have constituted a crime under the laws of this state; or
(c) Federal law;
(6) Cancellation, revocation, suspension, or refusal to renew the authority to practice as a certified public accountant by any other state for any cause other than failure to pay a fee or to meet the requirements of CPE in the other state;
(7) Suspension or revocation of the right to practice matters relating to public accounting before any state or federal agency;
For purposes of subsections (6) and (7) of this section, a certified copy of such revocation, suspension, or refusal to renew shall be prima facie evidence;
(8) Failure to maintain compliance with the requirements for issuance, renewal, or reinstatement of a license, or to report changes to the board;
(9) Failure to cooperate with the board by:
(a) Failure to furnish any papers or documents requested or ordered by the board;
(b) Failure to furnish in writing a full and complete explanation covering the matter contained in the complaint filed with the board or the inquiry of the board;
(c) Failure to respond to subpoenas issued by the board, whether or not the recipient of the subpoena is the accused in the proceeding;
(10) Failure by a nonlicensee owner of a licensed firm to comply with the requirements of this chapter or board rule; and
(11) Failure to comply with an order of the board.

NOTES:

Effective date—2001 c 294: See note following RCW 18.04.015.
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